Law: Sales Tax Act, 1990

Section:

Sales Tax---Appeal---Appeal was dismissed by the Appellate Tribunal on the ground that the same had not been competently and authorisedly filed and the appearance of Advocate claiming himself to be counsel for the appellants/company was without any legal authorization. Government of Pakistan v. Premier Sugar Mills PLD 1991 Lah. 381 rel. JUDGMENT SYED SULTAN AHMED, MEMBER (JUDICIAL)---Messrs Oil & Gas Development Corporation Ltd. which is a Limited Company incorporated under the Companies Ordinance, 1984 has filed the instant appeal through Muhammad Ilyas Mian, Advocate, memorandum of appeal has not been signed by anyone except the said learned Advocate. However, one Aijaz Muhammad Khan claiming himself to be Manager, Legal Services of the appellants annexed his affidavit deposing therein that he was competent to file the instant appeal. Vakalatnama of Muhammad Ilyas Mian, Advocate has also been signed by the said Aijaz Muhammad Khan. On the last date of hearing i.e. 2-1-2006 the document proving authorization of the above-named Aijaz Muhammad Khan to engage counsel and to file appeal on behalf of OGDCL which is a limited company was called as nothing in proof thereto was annexed with the appeal. Today neither any authorized person on behalf of the appellants has appeared nor Muhammad Ilyas Mian, Advocate is in attendance. However, the office of Assistant Registrar has received an application signed by the latter seeking adjournment. 2. It is admitted fact that the appellants are independent entity being Public Limited Company incorporated under the Companies Ordinance, 9984. It was mandatory that Aijaz Muhammad Khan, Manager Legal Services should have been authorized to file this appeal by a resolution passed by Company's Board of Directors in a meeting ,of Directors duly convened. There is no material, whatsoever, available on record to this effect and for this obvious reason such material was called from the appellants but none appears on their behalf to produce any document, if any, to this effect. We are, therefore, constrained to hold that the instant appeal has not been competently and authorisedly filed and at the same time the…

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